 ... control of the acquiring corporation), of substantially all of the properties of another corporation, but in determining whether the exchange is solely for stock the assumption by the acquiring corporation of a liability of the other, or the fact...  United States Congressional Serial Set - 38. lappuse1941Pilnskats - Par šo grāmatu
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 lapas
...properties of another corporation, but in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability...that property acquired is subject to a liability, shall be disregarded ; or the acquisition by one corporation in exchange solely for all or a part of... | |
 | 1940 - 1806 lapas
...properties of another corporation, but In determining whether the ezchange Is solely for voting stock petition with the Board of Tax Appeals within the...subsection, no credit or refund in respect of the tax for th shall be disregarded, or (D) a transfer by a corporation of all or a part of its assets to another... | |
 | 1941 - 1688 lapas
...properties of another corporation, but in determining whether the exchange Is solely for voting stock the assumption by the acquiring corporation of a liability...that property acquired is subject to a liability, shall be disregarded, or (D) a transfer by a corporation of all or a part of its assets to another... | |
 | United States - 1953 - 1744 lapas
...properties of another corporation, but in determining whether the exchange Is solely for voting stock the lifetime of a decedent, or by his estate during...or by a corporation, the tax shall be assessed, and shall be disregarded; or the acquisition by one corporation in exchange solely for all or a part of... | |
 | United States. Board of Tax Appeals - 1941 - 1356 lapas
...properties of another corporation, but in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability...that property acquired is subject to a liability, shall be disregarded ; * * * (C) a transfer by a corporation of all or a part of its assets to another... | |
 | United States. Internal Revenue Service - 1941 - 664 lapas
...properties of another corporation, but in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability...that property acquired is subject to a liability, shall be disregarded, or (D) a transfer by a corporation of all or a part of its assets to another... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...properties of another corporation, but in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability...that property acquired is subject to a liability, shall be disregarded, or (D) a transfer by a corporation of all or a part of its assets to another... | |
 | United States, Walter Elbert Barton - 1944 - 1286 lapas
...properties of another corporation, but in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability of the other, or the fact that property «quired is subject to a liability, «hill be disregarded, or (D) a transfer by a corporation of all... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 lapas
...properties of another corporation, but in determining whether the exchange is solely for voting stock the assumption by the acquiring corporation of a liability...that property acquired is subject to a liability, shall be disregarded, or (D) a transfer by a corporation of all or a part of its assets to another... | |
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